Brewster v Kitchel
| Jurisdiction | England & Wales |
| Date | 1795 |
| Court | Court of the King's Bench |
English Reports Citation: 91 E.R. 521
COURTS OF KING'S BENCH, CHANCERY, COMMON PLEAS AND EXCHEQUER.
Hill. 9 Will. 3, B. R. Vide the state and resolution of this case, title Covenant, pl. 4, pag. 198.
subsidies, taxes, and customs. 1. beewster versus kitchel. [Hill. 9 Will. 3, B. R. Vide the state and resolution of this ease, title Covenant, pi. 4, pag. 198.] Taxes in general means Parliamentary. 5 Mod. 368, S. C. Comb. 424, 466, S. C. 1 Salk. 198, S. C. S. C. Garth. 438. 3 Salk. 340. Cases B. R. 166. Holt 175, 669. Different manners of taxing, and when introduced. In the debate of this case it was laid down by Holt, C.J. thai the word taxes, generally spoken wilh reference to a freehold, or where the subject matter will bear K. B. xx.-17* 522 SUBSIDIES, TAXES, AND CUSTOMS 3 SALKBLD, 616. it, shall be intended Parliamentary taxes propter excettentiam. 34 H. 8. Quinzim. 9. But there be other taxes not Parliamentary, as repair of churches, commission of sewers; for any imposition which takes away part of his goods or rent, is a tax. 2 Inst. 532. The ancient way of taxing was by tenths and fifteenths, then by subsidies, after that by Royal aids; at last by a pound-rate: the former were all on the person or personal estate, and were much the same thing; the latter [616] was upon rents and lands. Tenths and fifteenths were the most ancient. Vide Spelman verbo Quindecima. In 8 Ed. 3, a valuation was made on all the towns in England, and returned into the Exchequer, which became the standing measure for taxing. 2 Inst. 76, 77, From this when a tax was given, the officers of the Exchequer could easily compute what each...
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